This comprehensive, well organized text, is suitable for any
professional who wants or needs to know more about the intri-
cacies of the SR & ED program. For more information on the
SR & ED program, log on to www. c c r a - a d rc . g c . c a / t a x -
Coffee table book
Ca n a d a’s Scientific Re s e a rch and
Experimental De velopment Pro-
gram—A Practical Guide, Andrew
A. Fyf e, P. Eng. , Thoma s E. Industrial Cathedrals of the North, photography by Louie Palu,
McDonnell, QC and Earl Viner, text by Charlie Angus, translation by Marguerite Andersen;
LLB; $49.95 paper 1-55141-192- $24.95 paper 1-896357-18-0, 91 pp., Between the Lines.
X, 126 pp., CCH Canadian Ltd.
Enticing cover blurbs and the publisher’s press package boast of
Whether you’re a researcher, a devel- the documentary photography and writing in Industrial Cathe-
oper, a manager or a tax profes- drals of the North—a bilingual coffee table book exploring min-
sional, or you’re at the beginning ing shaft houses in northern Ontario and Quebec.
stages of a research project, this book But how boring it is to look at page after page of the same black
provides excellent advice on how to take advantage of an impor- and white photos from the same wide-angle lens. The similar
tant Revenue Canada tax credit. photos make it difficult to discern between the different mines,
The Scientific Research and Experimental Development (SR except for the name and tidbits of trivia listed in the photo cap-
& ED) program provides tax incentives to Canadian businesses tions. Unfortunately, no reference map is included.
that conduct scientific research and experimental development And how odd it is to expect readers to enjoy everyday pic-
in Canada. The program is intended to encourage businesses— tures of a simple door, a strip mall and a pile of debris!
particularly small and start-up firms—to conduct SR & ED that The writer strokes his fantasy of working and living in pre-
will lead to new, improved or technologically advanced prod- war times in Ontario towns, glorifying the “glamorous” life dur-
ucts or processes. ing the depression. His interpretation of working in the mining
The book’s overview introduces the general principles of the camps starts out as an afternoon kid’s adventure. This is exactly
program and how it works. Newcomers to the program may how it reads too, as he addresses the mining shafts instead of the
wish to read the book’s glossary first, then the entire book, cover reader.
to cover. Those who are more familiar with the program may His tribute to the mines includes a few sketchy anecdotes and
only need to leaf through certain sections. Subtitles allow for some folklore. Some explanations of the function and operation
easy scanning and quick reference. of a typical mine are written for the lay person.
Since each project is specific, the authors have prepared some Although the book lacks widespread appeal, it may be appre-
tests for eligibility into the program—which activities qualify ciated by readers nostalgic for more rustic times, and those inter-
and which are excluded. A step-by-step guide outlines claim ested in Ontario history and mining lore.
preparation and review, and how income tax rules are applied
and interpreted. Both books reviewed by Donna Wedgbury, P. Eng., president of
References range from tax provisions and publications, to sta- Urbane Portrayals Inc., and past chair of the Oakville Chapter.
tistics and incentives for each province.
Part of the book is also dedicated to the program’s organiza-
tion structure, and the names and phone numbers of adminis- Engineering Dimensions reviews books of general interest to
trators and specialists are listed. The book concludes with a com- professional engineers. Comments made are the opinion of
mentary on the issues surrounding each court case relating to the reviewer.
SR & ED matters since 1988.
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